Investigate factors affecting environmental performance: the role of environmental management accounting

Abstract

In recent years, corporations have become increasingly concerned about the extensive usage of global resources and the associated environmental implications. Although many studies have been conducted on this topic, they solely focus on characteristics of environmental activities and the performance of environmental management accounting, rather than investigating the relationship between them. The study was conducted to examine and evaluate variables affecting environmental performance by examining the role of environmental management accounting of businesses in Vietnam. Through testing the reliability of the scale and processing data using SmartPLS software with 257 collected survey samples, it shows that the following factors are very important for environmental activities and management accounting. environmental management: green innovation, customer influence, perceived environmental uncertainty, and environmental strategy. In addition, the research results also show that factors such as environmental strategy, perceived environmental uncertainty and customer influence can enhance EMA, thereby supporting environmental performance. Overall, the study meets its objectives and provides fundamental knowledge to assist SMEs in assessing their costs and environmental impacts on the environment, as well as supporting audit activities. internal control of the business to achieve higher sustainability standards